CertiFiHub
Sign in
Menu
CoursesBridgingOpportunitiesFor partnersCartSign in

Courses / Programme support

Certified Accounting Technician (CAT) · CAT Level 3

PRG-03 · Triple Certification Pathway

Level 3 of CertiFi's Certified Accounting Technician (CAT) Program: payroll accounting, business income taxation, and value added and percentage tax. The awarding body's syllabus is based on Philippine taxation; CertiFi adds a separate UAE special session on UAE VAT and Corporate Tax. Includes CertiFi training, IAT (Canada) membership and certification fees.

Who it's for

Accounting staff who have completed Levels 1 and 2 (or have equivalent experience) and want the Certified Accounting Technician credential.

What you'll be able to do

  • Compute gross pay, overtime, premium and holiday pay, and prepare a payroll register
  • Compute SSS, PhilHealth and Pag-IBIG contributions and withholding tax on compensation, and record payroll and employer costs
  • Explain and compute Philippine income tax for individuals in business and for corporations, including the 8% option, OSD, RCIT and MCIT
  • Apply BIR registration, invoicing and record-keeping rules, including the Ease of Paying Taxes Act changes
  • Compute output VAT, input VAT, VAT payable and percentage tax and know the related returns and deadlines
  • Relate the Level 3 tax concepts to UAE VAT and Corporate Tax in the UAE special session

Lessons

  1. 1Payroll fundamentals: gross pay, overtime and premium pay6 min video
  2. 2Statutory contributions: SSS, PhilHealth and Pag-IBIG6 min video
  3. 3Withholding tax on compensation, 13th month pay and de minimis benefits6 min video
  4. 4Recording payroll, financial statement presentation and payroll controls6 min video
  5. 5General principles of taxation and the Philippine income tax system6 min video
  6. 6Income tax of individuals in business and professional practice5 min video
  7. 7Gross income, exclusions and allowable business deductions6 min video
  8. 8Corporate income tax: RCIT, MCIT and the CREATE and CREATE MORE rules6 min video
  9. 9Compliance: BIR registration, invoicing, books of accounts and the Ease of Paying Taxes Act5 min video
  10. 10Value added tax: concept, scope, registration and output VAT6 min video
  11. 11Input VAT, VAT payable, withholding of VAT and the quarterly VAT return6 min video
  12. 12Percentage taxes: rates, bases, withholding and the quarterly return5 min video
  13. 13UAE special session: VAT and Corporate Tax in practice5 min video